IRS Levy Procedures
The IRS must follow certain procedures before seizing your property. Typically, that process goes something like this:
- You receive a notice stating that tax has been assessed and asking you to pay it.
- You don’t pay or resolve the matter by the deadline.
- A Final Notice of Intent to Levy is sent to you.
If these notices aren’t sent, the levy may be improper and you could request a levy release. When these procedures are followed, you have 30 days to request a hearing and attempt to stop the levy.
Levy Without Notice
There are limited circumstances where the IRS doesn’t need to let you know about the levy until after it takes place. Those situations are as follows:
- The IRS believes the collection of the tax is in jeopardy
- Levy of a state tax refund.
- Levy for tax debt owed by a federal contractor.
- Levy for unpaid employment taxes when the taxpayer has previously requested a Collection Due Process (CDP) hearing for employment taxes in the past two years.
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